1月4日，文旅部发布数据，元旦假期3天，全国国内出游1.42亿人次，国内出游总花费847.89亿元。同 日，国家移民管理局发布数据，2026元旦假期全国边检机关共计保障661.5万人次中外人员出入境，日 均220.5万人次，较去年同期增长28.6%。与此同时，新一轮国家补贴政策落地后，家电消费也呈现火热 态势。苏宁易购消费数据则表明，全国门店客流环比增长110%，家电3C市场迎来开门红。 在拼长假的强力驱动下，2026年元旦出境游的热度明显超越往年。同程旅行发布的《2026元旦假期旅行 消费报告》显示，"海岛过盛夏""免签国说走就走""南半球拥抱暖阳""北欧追极光"构成元旦假期出境游 四大热门主题，相关机票、酒店、跟团游、定制游等产品预订热度上涨迅速。 外国人来华规模进一步扩大免签政策激活外籍消费新动能 元旦假期三天，中国口岸迎来跨境人员流动高峰。国家移民管理局数据显示内地居民出入境336.5万人 次，较去年同期增长39.1%。外国人82.8万人次，较去年同期增长29.8%。入境外国人中，适用免签政策 入境29.2万人次，较去年同期增长35.8%。 2026年元旦假期落幕，文旅市场交出了一份亮眼的成绩单。 告 ...

Group 1: Tourism Market Performance - During the 2026 New Year's holiday, domestic travel reached 142 million trips, with total spending of 84.789 billion yuan [1] - The number of inbound and outbound travelers reached 6.615 million, averaging 2.205 million per day, a 28.6% increase year-on-year [1] - The trend of deep immersive experiences in tourism is becoming mainstream, with a significant increase in searches and bookings for intangible cultural heritage (ICH) tourism, up 85% [3] Group 2: International Travel Trends - The outbound travel market saw a notable increase, with popular themes including island vacations and visa-free destinations, leading to a surge in bookings for flights and hotels [4] - Inbound travel from foreign tourists also increased, with 828,000 foreign visitors, a 29.8% rise compared to the previous year [5] - The majority of foreign tourists are opting for free travel, with Shanghai being the most popular destination, reflecting a growing trend in local life experiences [6] Group 3: Consumer Electronics Market - The new round of national subsidy policies initiated a surge in home appliance sales, with a 110% increase in store traffic during the holiday [8] - Sales of energy-efficient appliances saw a significant rise, with 92% of sales being of first-level energy efficiency products [8] - The smartphone market is also expanding, with high-end models accounting for 62% of sales, and a 97% increase in bundled orders for smartphones and wearable devices [8][9]

全国约5.9亿人次顺畅出行；人们身穿汉服在古城景区体验沉浸式跨年；外国游客排长队竞相"扫 货"……2026年元旦假期，天南海北的热闹场景，勾勒出一幅热气腾腾的假日消费画卷，折射中国经济 的活力与热度。 出行畅：约5.9亿人次出行，旅途体验更舒心 "中国速度"重新定义距离：随着西延高铁开通运营，西安到延安的通行时间缩短至约1小时，中国 高铁运营里程突破5万公里。 "假期和爱人带孩子来看壶口瀑布，高铁开通后方便了很多。"来自西安的游客莫先生说。 发达的交通激活沿线经济。全长299公里的西延高铁，串联起西安、渭南、铜川、延安4市19县区， 辐射黄帝陵、壶口瀑布等知名景区。数据显示，西延高铁开通后，黄河壶口瀑布景区日均接待游客量增 长165%。 路网越织越密，旅途更加通达，流动中国在假日中尽显生机活力。 交通运输部数据显示，元旦假期3天，全社会跨区域人员流动量预计约5.9亿人次，日均约1.98亿人 次。假日期间，滴滴打车需求同比上涨31%，在"跨年夜"打车高峰时期，平均每分钟叫车需求突破18.9 万单。 "请了几天年假，加上元旦假期正好凑够一周，带着家人去新疆玩一趟。"山西太原的崔女士对记者 说。 元旦期间，不少人选 ...

此外，细则还明确，汽车以旧换新按照新车售价比例给予补贴，报废更新最高补2万元，置换更新最高 补1.5万元；对符合条件的补贴申请，30个工作日内兑付补贴。 （来源：劳动午报） 转自：劳动午报 昨天，商务部等部门发布关于2026年汽车以旧换新补贴实施细则（以下简称细则）和关于做好2026年家 电以旧换新、数码和智能产品购新补贴工作的通知（以下简称通知）。其中，申领2026年汽车报废更新 补贴旧车的注册登记时间，相比2025年进一步扩大支持范围；家电以旧换新兼顾售新与收旧。 扩大汽车报废更新补贴支持范围 细则明确，2026年汽车报废更新中，若参与申领补贴的报废旧车为汽油乘用车，则其注册登记时间应在 2013年6月30日（含当日，下同）之前；若参与申领补贴的报废旧车为柴油及其他燃料乘用车，则其注 册登记时间应在2015年6月30日之前；若参与申领补贴的报废旧车为新能源乘用车，则其注册登记时间 应在2019年12月31日之前。 消费者可通过电脑端登录"全国汽车流通信息管理系统"网站，点击"汽车以旧换新"专题，进入申请页 面，填写申请信息并上传所需附件。 家电以旧换新兼顾售新与收旧 通知提出，完善废旧家电回收体系。政策参 ...

欢迎扫描下方二维码关注： | 1 只有一项销售行为 | | | --- | --- | | 2 | 销售货物和提供服务之间存在紧密联系 | | 3 - | 通常由同一个纳税人向同一个客户提供 | | 典型案例 | | 2 打印机公司销售打印机并负责安装调试 税务处理 按照纳税人主营业务统一缴纳增值税: 主业是销售货物 主业是提供服务 按销售货物缴纳 按提供服务缴纳 增值税 增值税 (通常13%) (通常6%或9%) 二、什么是兼营行为? ▶ 定义 纳税人在经营中,既包括销售货物和加工修 理修配劳务,又包括销售服务、无形资产和不动 产的行为，适用不同税率或征收率，属于兼营行 为。 政策贴士 酒店同时提供住宿服务（服务）和商品销 1 售(货物) 超市既销售商品（货物）又提供餐饮服务 ② (服务) 3 汽车4S店既卖车又提供维修服务 客户对象 一定是同一客户 可以是不同 四、情景案例 D A卖场的税务选择 【情况一】 A商场推出"空调套餐服务"，向消费者销 售一台定价3000元的空调，同时包含免费上门 安装服务。 核心判定:销售空调(货物)和提供安装服 务(服务)是同一笔交易中不可分割的环节，安 装服务是为了让空调 ...

Core Viewpoint - A new individual business named Jingfu Electronic Products Studio has been established in Jianghan District, Wuhan, with a registered capital of 10,000 RMB, focusing on various sales and consulting services in electronics and daily necessities [1] Group 1: Company Overview - The legal representative of the newly established business is Zhang Aobo [1] - The registered capital of the business is 10,000 RMB [1] Group 2: Business Scope - The business operates in general projects including wholesale of daily necessities, sales of household appliances, sales of rubber products, and sales of electronic products [1] - It also provides information technology consulting services and retail of hardware products [1] - The business is allowed to operate various sales and consulting services, excluding those requiring special licenses [1]

天眼查App显示，近日，宿州恪诚家电有限公司成立，法定代表人为柯宇迪，注册资本50万人民币，经 营范围为一般项目：家用电器销售；日用家电零售；家用电器零配件销售；制冷、空调设备销售；商 业、饮食、服务专用设备销售；销售代理；电热食品加工设备销售；家具销售；卫生陶瓷制品销售；五 金产品零售；日用陶瓷制品销售；电器辅件销售；金属制品销售；家具零配件销售；金属工具销售；日 用电器修理；日用产品修理；家用电器安装服务；家具安装和维修服务；专业保洁、清洗、消毒服务； 普通货物仓储服务（不含危险化学品等需许可审批的项目）；总质量4.5吨及以下普通货运车辆道路货 物运输（除网络货运和危险货物）；信息技术咨询服务；信息咨询服务（不含许可类信息咨询服务）； 技术服务、技术开发、技术咨询、技术交流、技术转让、技术推广（除许可业务外，可自主依法经营法 律法规非禁止或限制的项目）。 ...

天眼查App显示，近日，济南市艺盛厨具有限公司成立，法定代表人为郑应琨，注册资本10万人民币， 经营范围为一般项目：家用电器销售；五金产品批发；汽车装饰用品销售；家具制造；金属制品修理； 厨具卫具及日用杂品批发；厨具卫具及日用杂品研发；家用电器制造；日用百货销售；家居用品销售； 厨具卫具及日用杂品零售；金属制日用品制造；卫生陶瓷制品销售；商业、饮食、服务专用设备制造； 家用电器研发；食品销售（仅销售预包装食品）；日用品销售；五金产品零售；金属制品销售。（除依 法须经批准的项目外，凭营业执照依法自主开展经营活动）许可项目：住宅室内装饰装修。（依法须经 批准的项目，经相关部门批准后方可开展经营活动，具体经营项目以相关部门批准文件或许可证件为 准）。 ...

Core Insights - Changzhou Fujing Lighting Technology Co., Ltd. has been established with a registered capital of 50,000 RMB and is represented by Wu Hao [1] Company Overview - The company is engaged in a wide range of activities including technology services, development, consulting, and sales of various lighting and household electrical products [1] - The business scope includes manufacturing lighting fixtures, semiconductor lighting components, and sales of home appliances and their parts [1] - Additional sales categories encompass textiles, clothing, daily necessities, hardware products, electronic products, and various consumer goods [1]

Core Viewpoint - The "Warm Winter Consumption Season" event in Pingyi County aims to stimulate consumer spending through a series of innovative policies and activities, integrating commerce and tourism to enhance the local economy [1][3][17] Group 1: Event Overview - The event was held on November 22 in the Yimeng Mountain area, focusing on a "trade-in" model for various consumer goods, including automobiles and home appliances [1] - It is organized by multiple government bodies, emphasizing the theme "Enjoying the Benefits of Langya, Happy Shopping in Linyi" [1][3] Group 2: Policy and Economic Impact - The initiative is part of a broader strategy to boost domestic demand and consumption, featuring strong incentives and discounts for consumers [3][5] - Pingyi County aims to enhance consumer infrastructure and optimize the shopping environment to meet the needs of the public [5][17] Group 3: Consumer Experience and Engagement - The event integrates shopping with tourism, creating immersive experiences for visitors, such as showcasing local specialties and cultural heritage [12][16] - Various exhibition areas were set up, including automotive, home appliances, and traditional crafts, to cater to diverse consumer needs [16] Group 4: Future Directions - The county plans to continue enhancing the integration of commerce and tourism, aiming to release consumer potential and contribute to economic growth in Linyi and Shandong [17]